Goto Section: 36.377 | 36.379 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.378 Category 2—Customer services (revenue accounting).
(a) The Revenue Accounting proportion of Account 6620 expenses comprise
the salaries and other expenses in Account 6620 directly assignable or
allocable to the billing of customers and the accounting for revenues,
including the supervision of such work.
(b) Revenue Accounting expenses for the study area are separated on the
basis of a Job Function analysis into three main classifications:
Message processing expense, other billing and collecting expense, and
carrier access charge billing and collecting expense.
(1) Effective July 1, 2001, through December 31, 2024, study areas
subject to price cap regulation, pursuant to § 61.41 of this chapter,
shall assign the balance of Account 6620-Services to the
classifications, as specified in paragraph (b) of this section, based
on the relative percentage assignment of the balance of Account 6620 to
those classifications during the twelve-month period ending December
(c) The term “ticket” denotes either a ticket prepared manually by an
operator or the mechanized equivalent of such a ticket processed by the
revenue accounting office.
[ 52 FR 17229 , May 6, 1987, as amended at 66 FR 33208 , June 21, 2001; 75 FR 30301 , June 1, 2010; 76 FR 30841 , May 27, 2011; 79 FR 36239 , June
Goto Section: 36.377 | 36.379
Goto Year: 2020 |
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